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You do not include the TFSA since it is not deductible for income tax purposes. Any amount contributed as well as any income earned in the account (for example, investment income and capital gains) is generally tax-free, even when it is withdrawn.

 

For more information, please see the links below:

TurboTax article Tax-Free Savings Accounts (TFSAs) in Canada 

Canada Revenue Agency: Tax-Free Savings Account (TFSA), Guide for Individuals 

 

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